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论文编号：	8280
作者编号：	2120132893
上传时间：	2016/6/6 20:24:26
中文题目：	基于经济增加值的JS银行绩效考核体系研究
英文题目：	Research EVA-based Performance Appraisal System of JS Bank
指导老师：	王曼舒
中文关键字：	经济增加值;商业银行;绩效考核
英文关键字：	Economic Value Added (EVA); Commercial Bank; Performance Appraisal
中文摘要：	商业银行作为我国金融体系的重要一环，对整体经济的发展过程起着非常重大的作用。然而随着近年来我国资本市场逐渐对外开放,利率市场化进程加快, 中国银行业面临巨大压力。我国商业银行需要学习先进的管理理念来提升竞争力，因此绩效考核作为现代企业管理的重要组成部分发挥越来越重要的作用。由于银行经营风险的特殊性，在合理控制风险的前提下谋求效益最大化是商业银行经营管理的关键，而传统的会计利润指标不足以全面、科学的衡量商业银行创造价值的能力，也不能体现出风险管理在商业银行经营活动中的重要作用。EVA考核指标由于全面地考虑了债务成本和股权资本，相比于传统的会计利润更能有效反映企业价值的增值情况。在商业银行领域，EVA 指标有效的反映了企业的经营效率和风险管理能力。我国商业银行构建以 EVA为核心财务指标的考核体系将有利于传导企业价值最大化的战略目标。 本文以某股份制商业银行为例，主要针对其现行绩效考核体系中经济增加值部分展开讨论，提出该指标目前存在的问题及优化方案。文章首先介绍了经济增加值的相关文献及理论依据，接下来介绍该股份制银行绩效考核的现状特点，并提出其运行过程中存在的问题。在提出并分析问题之后，通过进一步细化经济增加值计算中的相关指标，重新构建以经济增加值指标为基础的考核体系，并提出具体计算方法,最后提出能够提升JS银行经济增加值的具体措施。 目前，根据各方面的数据都表明经济增加值指标也可以在商业银行的绩效评价中使用，但具体到如何经济增加值的特色与商业银行的特点融合在一起还缺乏相关研究。因此本文就商业银行的特点出发，建立适应商业银行特点的经济增加值模型，以方便财务制度制定者建立更加合理的EVA考核指标最终到达利益最大化的目标。
英文摘要：	Commercial Bank is a major pillar of China’s financial system, and plays a particularly important role in the development of the national economy. In recent years, Chinese capital market has been opening to the outside world. Meanwhile, the liberalization of interest rate is accelerating. As a result, Chinese banking industry is facing tremendous pressure. The commercial banks in China need to acquire some advanced concept to gain more competitive power. As an important part in the management of modern enterprises, performance evaluation is playing a greater and greater role. Due to the particular risk of running a bank, pursuing the maximized benefit is the key to the management of commercial banks on condition that the risk should be properly controlled. However, the profit targets of traditional accounting can neither evaluate how much profits the commercial banks can make from a complete and scientific perspective, nor can it show the important part risk management is playing in the business operations of commercial banks. Compared with traditional accounting profits, EVA evaluation system can effectively show the appreciation of the value of enterprises as it takes debt cost and equity capital into consideration. EVA can show the operating efficiency and risk management of a commercial bank. The evaluation system in commercial banks of China with EVA as the core financial target will help to achieve the maximized value. The thesis takes a branch of a Joint-stock commercial bank in China as an example and starts from the financial target of the current performance evaluation system, then points out the existing problems and finally puts forward the optimized solution. At the very beginning, the thesis shows relevant documents and theory basis concerning the case, followed by the background, purpose, specific contents and effects of the current performance evaluation system of the bank in the case. Next, the problems in the operation are listed. After that, based on the concerning theory, the thesis introduces an evaluation system of financial target with EVA as the core and explains how to calculate. At last, it shows some specific measures to raise EVA of JS Bank and brings about an expectation for the research on the evaluation performance of commercial banks in China. In present, according to the data that EVA can also be used in the performance evaluation of commercial banks, but specific to how economic growth characteristics of value and Commercial Bank fuses in together is a lack of relevant research. So the commercial banks of the characteristics of, built to adapt to the characteristics of the commercial bank EVA model, to facilitate the financial system makers to establish more reasonable EVA evaluation index finally reach the goal of benefit maximization.
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